Should whistle-blowing be encouraged? Why or why not?

Whistleblowing should definitely be encouraged. Appropriate whistleblower programs should be in place to protect employees who fear negative repercussions from their superiors. In several instances, accounting fraud has been discovered after an employee became a whistleblower. Most publicly listed companies, as part of their entity-level financial reporting controls, have a whistleblower program. The existence of such programs encourages employees to come forward, since they convey the expectation that whistleblowing is appropriate and useful to the board of directors.